The Product
- Five statuettes representing the Gods of Fortune, each in a slightly different pose and holding a different item.
- Made wholly of polyresin plastic.
- About 5.7 inches tall, mainly red and gold.
- Meant as gifts for the Chinese Lunar New Year or to decorate areas around the house.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Five-piece God of Fortune set | HTS 3926.40.0090 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther |
Explanation
CBP placed the set under heading 3926, which names other articles of plastics, on the line for statuettes and other ornamental articles, other. The five figurines are statuettes made wholly of polyresin plastic.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a statuette or other ornamental article?
- Is it made wholly of plastic, such as polyresin?
- Is it meant as a gift or as a decoration for the home?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.40.0090 | ✓ Still in the schedule | Heading 3926 › Statuettes and other ornamental articles | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N302209 (figurine paint kits) and N326144 (a plastic decoration) are on the same line; E80548, N020521 and N176652 cover plastic figurines, including a lovebirds figurine. N335041 addresses the other item submitted with the same request.
- N332109April 24, 2023Figurine, book, poster, and pin from China3926.40.0090, 4901.99.0060, 4911.91.2020, 7117.19.9000
- N347077April 22, 2025Press-on artificial fingernail set from China3926.40.0090
- N302209February 1, 2019Figurine paint kits from China3926.40.0090
- N353931October 15, 2025Assorted articles from China3924.90.5650, 3926.40.0090, 8214.20.9000, 9615.11.4000
- E80548May 5, 1999Plastic figurine from China3926.40.0000
- N020521December 17, 2007Lovebirds figurine from China3926.40.0000
- N176652July 27, 2011Plastic figurine from China3926.40.0000
- N326144May 31, 2022Plastic decoration from China3926.40.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N335093 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms